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PROVISION OF RECORD-KEEPING OF EXPENSES MANAGEMENT IN SHEEP BREEDING

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PDF: Author(s): Golubeva E. V., Yagupova E. V.,
Number of journal: 2(15) Date: May 2011
Annotation:

Effectiveness of production of sheep breeding products is significantly affected by organizational and management measures, including the state of the system of expenses recording and control; production output and calculation of products cost price. Effective functioning of agricultural manufacturers depends on flexibility and susceptibility of the management system to the changes of factors of internal and external environment. Being the major information foundation of management of a company activity, the system of record-keeping allows planning and controlling of results of economic activity, evaluating input of every structural division of the system of expenses management.

Keywords:

system of expenses control and management in sheep breeding, responsibility accounting, system of management accounting, elements of accounting, business processes, cost price, planning, technological process, production expenses, budgeting

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